A Case Study Of Asset Management In Colleges And Universities

In recent years,with the rapid development of China's economy,the investment in higher education has been increasing,and the scale of university assets has been expanding day by day.It provides an important basis for improving the level of running a university and the quality of personnel training,and realizing the function of higher education.However,with the change of environment,there are many new situations in asset management in Colleges and universities,which are facing a series of new problems,making asset management more and more complex,lagging behind in management concepts and methods,non-standardized business processes,unclear division of responsibilities,disjointed between asset management and budget management and financial management;emphasizing asset purchase over management,idle waste and asset use,the inefficiency,inconsistent accounting,lack of effective performance evaluation and disposal norms are also increasingly prominent,which has brought adverse effects to the development of colleges and universities to a considerable extent.From the existing research results,at present,the academic circles of our country have made relatively f'ew systematic analysis of university assets management,and the theoretical research is obviously insufficient.Under this circumstance,combining with the characteristics and management requirements of University assets,this paper analyses the current situation of university assets management,finds out the problems and risks existing in the management,and constructs an effective university assets management system.It is not only conducive to the teachers and students of universities to fully understand the value of University assets,but also provides an ef'fective implementation path for participating in university governance and further optimizing university governance structure.Providing scientific basis for the management decision-making of colleges and universities,in order to ensure the quality of personnel training and realize the function of higher education.From the national level,it can provide the basis for the governing departments of colleges and universities to formulate the standards,regulations and policies of assets supervision in Colleges and universities.Therefore,it is of great significance to systematically study the theory and practice of asset management in Colleges and universities.This paper mainly uses case study methods,guided by the relevant theories of public organization theory,input-output theory,internal control and other asset management,based on the institutional norms of university asset management,Taking the case of BFGY(a public college,based on trade secrets)as a case,this paper systematically analyzes the status quo,problems and causes of asset management in colleges and universities,focusing on effectively ensuring the safety and integrity of university assets and improving the performance of asset,and comprehensively applying government accounting,management accounting and internal control,relevant theories and methods in the fields of information technology,etc.,put forward a new model of asset management in colleges and universities,and systematically design the management process of the new model.On this basis,based on the characteristics and actual conditions of university assets,the countermeasures and suggestions for further strengthening the asset management of colleges and universities under the new situation are proposed from the government management level and unit level,including the standardization of management system,improvement of asset classification,standardization of business processes,strengthen daily accounting,designing of internal control system,promoting integration of-industry and finance,building performance evaluation system,building information platform,and providing guarantee conditions,with a view to provide reference for further strengthening government supervision and strengthening unit asset management.